The balance sheet for Gibson Corporation follows:

Current assets	$	237,000
Long-term assets (net)		759,000
Total assets	$	996,000
Current liabilities	$	156,000
Long-term liabilities		454,000
Total liabilities		610,000
Common stock and retained earnings		386,000
Total liabilities and stockholders equity	$	996,000

Required Compute the following. (Round "Ratios" to 1 decimal place.)

Working capital
Current ratio
Debt-to-assets ratio		%
Debt-to-equity ratio